세법상의 사실혼 제도 도입에 관한 연구

Abstract

This study explored policies to encourage childbirth by providing tax benefits to couples in common-law marriage. We devised tax benefits for them by adopting to tax law the concepts of common-law marriage that differ from those defined in the civil law. Common-law marriage defined in the tax law herein is an extended definition of common-law marriage in the civil law. This also recognizes unmarried couples with children, either by adoption or childbirth, as common-law couples. The summary of this study is presented as below, starting with tax benefits we explored that are granted to common-law spouses in the tax law: First, providing common-law spouses in the tax law exempts for income tax. Second, providing common-law spouses in the tax law exempts for inheritance tax on par with exempt entitled to spouses in civil marriage when the marital status constituted by common-law marriage is terminated by the death of a spouse and the deceased’s common-law spouse inherits the deceased’s estate in accordance with the regulation on inheritance by mutual consent or inheritance for special relatives. Third, providing common-law spouses in the tax law at maximum KRW600million exempt for gift that one common-law spouse in the tax law receives from the other spouse. Those are the cases in which concepts of common-law spouse defined in the civil law should be applied to existing tax regulations in order to prevent tax evasion by forging a common-law marriage. Those examples include the followings: First, considering common-law spouse as one of the members of a single household unit defined by the Income Tax Act and the General Real Estate Tax Act. Second, considering common-law spouse as spouses speculated to receive gifts from the other spouse’ in indirect capital transaction. Third, considering common-law spouse as spouses subject to tax carryforward when transferring stocks or others estate that the other spouse inherits to the other. We recommend other improvement measures as follows: most regulations about spouses in the current tax law are unclear with regard to whether a spouse refers to a spouse in a civil marriage only or one in a common-law marriage. Those should be given clearer definitions.